Permanent Establishments and Value Added Tax

Lang, Michael (PI - Project head)
Spies, Karoline (PI - Project head)

Institute for Austrian and International Tax Law

Financing body

Oesterreichische Nationalbank (Jubiläumsfonds)

Status	Finished
Effective start/end date	1/01/16 → 31/12/18

Austrian Classification of Fields of Science and Technology (OEFOS)

505003 European law
502038 Taxation
505004 Financial law

3 Journal article

International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments - A comparison of EU VAT and Singaporean GST law in the light of the OECD VAT/GST Guidelines
Spies, K., 2019, In: Asia Pacific Tax Bulletin.
Publication: Scientific journal › Journal article
Fundamental freedoms and VAT: an analysis based on the Credit Lyonnais case
Spies, K., 2018, In: World Journal of VAT/GST Law. 6, 2, p. 100-128
Publication: Scientific journal › Journal article › peer-review

Open Access
File

43 Downloads (Pure)
Permanent Establishment versus Fixed Establishment: The Same or Different?
Spies, K., 2017, In: Bulletin for International Taxation. 71, 12, p. 705
Publication: Scientific journal › Journal article